Manajemen Bisnis dan Keuangan Korporat最新文献

Analisis kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan menggunakan Metode Multi Attribute Decision Making (MADM) 使用多属性决策（MADM）法分析印度尼西亚证券交易所上市银行公司的财务业绩。

Manajemen Bisnis dan Keuangan Korporat Pub Date : 2024-08-10 DOI: 10.58784/mbkk.168

Junior T. A. Lalonsang, Herman Karamoy

{"title":"Analisis kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan menggunakan Metode Multi Attribute Decision Making (MADM)","authors":"Junior T. A. Lalonsang, Herman Karamoy","doi":"10.58784/mbkk.168","DOIUrl":"https://doi.org/10.58784/mbkk.168","url":null,"abstract":"Financial performance analysis is an essential tool for objectively evaluating the health and effectiveness of banks. This study aims to analyze the financial performance of banking companies listed on the Indonesia Stock Exchange using the Multi Attribute Decision Making (MADM) method. This research is qualitative with a descriptive and comparative approach. The Analytic Hierarchy Process (AHP) method is used to determine the criteria weights, while the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) is employed to rank the companies based on their performance. The data used includes key financial ratios such as DER, ROA, ROE, NIM, Cost to Income Ratio, Operating Margin, Current Ratio, and Quick Ratio. The results show that based on the AHP method, Bank Tabungan Pensiunan Nasional Syariah (BTPS) has the best performance, followed by Bank Central Asia (BBCA), Bank Rakyat Indonesia (BBRI), Bank Mega (MEGA), and Bank Mandiri (BMRI). Meanwhile, the TOPSIS method results indicate that Bank Tabungan Pensiunan Nasional Syariah (BTPS) remains in the top position, followed by Bank Central Asia (BBCA), Bank Mega (MEGA), Bank Rakyat Indonesia (BBRI), and Bank Mandiri (BMRI). These differences highlight the variation in the relative assessment of each criterion depending on the approach used. This study concludes that MADM, particularly AHP and TOPSIS, is effective in comprehensively and objectively evaluating the financial performance of banking companies, providing valuable insights for stakeholders in the Indonesian banking sector.","PeriodicalId":206242,"journal":{"name":"Manajemen Bisnis dan Keuangan Korporat","volume":"19 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinan kualitas laba 盈利质量的决定因素

Manajemen Bisnis dan Keuangan Korporat Pub Date : 2024-08-08 DOI: 10.58784/mbkk.166

Tamara Cheryll Tampubolon, S. Rondonuwu

引用次数: 0

Analisis perhitungan penyusutan aset tetap dalam rangka memenuhi kewajiban perpajakan pada PT. IR Struktur Papua 分析固定资产折旧的计算，以履行 PT IR Papua Structure 的纳税义务

Manajemen Bisnis dan Keuangan Korporat Pub Date : 2024-07-26 DOI: 10.58784/mbkk.152

Jessica Natalia Kiling, Jessy D. L. Warongan, Priscillia Weku

{"title":"Analisis perhitungan penyusutan aset tetap dalam rangka memenuhi kewajiban perpajakan pada PT. IR Struktur Papua","authors":"Jessica Natalia Kiling, Jessy D. L. Warongan, Priscillia Weku","doi":"10.58784/mbkk.152","DOIUrl":"https://doi.org/10.58784/mbkk.152","url":null,"abstract":"This research aims to find out how the calculation of depreciation of fixed assets in order to fulfill tax obligations is in accordance with Law No.7 of 2021 and to find out how tax planning uses the fixed asset depreciation method for tax payments by PT. IR Structure of Papua. The type of research used is descriptive qualitative, namely by describing and analyzing existing situations and problems, especially regarding depreciation of fixed assets. The research results show that PT. IR Structure Papua uses the straight-line method in calculating depreciation of fixed assets, but this method cannot help in minimizing tax payments. Based on the calculations that have been carried out, if the company uses the declining balance method, it results in a greater depreciation expense so that the resulting tax will be lower. In tax planning, the declining balance method is more appropriate in minimizing income tax payments in the initial year of depreciation so that the company can make tax savings for other operational activities of the company. So, it is known that companies need to change depreciation methods so that tax planning in minimizing tax payments can be more effective.","PeriodicalId":206242,"journal":{"name":"Manajemen Bisnis dan Keuangan Korporat","volume":"55 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141799562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis penetapan tarif kamar menggunakan metode activity based costing pada Merapi Merbabu Hotel Bekasi 使用活动成本法对勿加泗 Merapi Merbabu 酒店确定房价的分析

Manajemen Bisnis dan Keuangan Korporat Pub Date : 2024-07-18 DOI: 10.58784/mbkk.144

Militia Matheos, S. Alexander, Meily Y. B. Kalalo

引用次数: 0

Analisis informasi laporan arus kas sebagai alat ukur kinerja keuangan PT. Kalbe Farma Tbk Periode 2019-2022 作为 PT Kalbe Farma Tbk 公司 2019-2022 年财务业绩衡量工具的现金流量表信息分析。

Manajemen Bisnis dan Keuangan Korporat Pub Date : 2024-07-12 DOI: 10.58784/mbkk.142

Andini Setia Ningrum, L. Latjandu

{"title":"Analisis informasi laporan arus kas sebagai alat ukur kinerja keuangan PT. Kalbe Farma Tbk Periode 2019-2022","authors":"Andini Setia Ningrum, L. Latjandu","doi":"10.58784/mbkk.142","DOIUrl":"https://doi.org/10.58784/mbkk.142","url":null,"abstract":"This study aims to determine the company's financial performance in the 2019-2022 period with measuring instruments for cash flow ratio analysis and common size analysis. This research uses a descriptive approach. The analysis used is cash flow ratio analysis and common size analysis. The results of the study using cash flow ratio analysis showed good results because there were three ratios that met the standards, namely the Fund Flow Coverage (CAD) ratio, the Cash Coverage Against Interest (CKB) ratio and the Capital Expenditure (PM) ratio, but besides that there were three ratio values that met the standards in the Cash Coverage Against Current Debt (CKHL) ratio, namely the 2019-2021 period, and one ratio value that met the standards in the Operating Cash Flow (AKO) ratio, namely the 2020 period. Common Size analysis of the largest use of cash flow in Investment activities in the 2019 period, which amounted to 15.89% which was used for the acquisition of assets and other cash expenditures from investment activities. From these results it can be concluded that the financial performance of PT Kalbe Farma Tbk for the 2019-2022 period is good.","PeriodicalId":206242,"journal":{"name":"Manajemen Bisnis dan Keuangan Korporat","volume":"17 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141653894","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis penentuan harga pokok produksi menggunakan metode full costing dan variable costing dalam penetapan harga jual Sambal Roa Chef Kenneth (Studi pada UD Cinta Kasih Manado) 在确定肯尼斯厨师的 Sambal Roa 的销售价格时使用完全成本计算法和变动成本计算法确定生产成本的分析（在万鸦老 Cinta Kasih 大学进行的研究）

Manajemen Bisnis dan Keuangan Korporat Pub Date : 2024-05-16 DOI: 10.58784/mbkk.133

Jillsticia Rembet, Victorina Z. Tirayoh, Meily Y. B. Kalalo

{"title":"Analisis penentuan harga pokok produksi menggunakan metode full costing dan variable costing dalam penetapan harga jual Sambal Roa Chef Kenneth (Studi pada UD Cinta Kasih Manado)","authors":"Jillsticia Rembet, Victorina Z. Tirayoh, Meily Y. B. Kalalo","doi":"10.58784/mbkk.133","DOIUrl":"https://doi.org/10.58784/mbkk.133","url":null,"abstract":"UD Cinta Kasih Manado is a business that processes and produces garfish chili sauce. UD Cinta Kasih is still calculating the cost of production in determining product selling prices in a simple way, not yet classifying costs according to cost elements. The aim of this study is to determine the calculation of the cost of production using full costing and variable costing methods in determining the selling price of “Sambal Roa” by Chef Kenneth. The method used is descriptive qualitative with data collection through interviews. The results show that the calculation of the cost of production according to UD Cinta Kasih produces different results from calculations using the full costing and variable costing methods. The difference in value is obtained because the company's method only includes some factory overhead costs in calculating the cost of production. Calculation of the cost of production using the full costing method produces higher results than calculation results using the variable costing method. This is because in calculations using the variable costing method, fixed factory overhead costs are not taken into account. UD Cinta Kasih should apply the full costing method to calculate the cost of production in determining selling prices. The full costing method takes into account all costs related to the production process, thereby helping to implement resource efficiency in production activities, preventing the risk of loss, and for long-term profit planning.","PeriodicalId":206242,"journal":{"name":"Manajemen Bisnis dan Keuangan Korporat","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140968516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis anggaran operasional sebagai alat pengendalian keuangan pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Banggai Kepulauan 作为邦盖群岛地区饮用水公司（PDAM）财务控制工具的业务预算分析

Manajemen Bisnis dan Keuangan Korporat Pub Date : 2024-03-20 DOI: 10.58784/mbkk.125

Stela Viviana Tukunan, Inggriani Elim, Wulan D. Kindangen

{"title":"Analisis anggaran operasional sebagai alat pengendalian keuangan pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Banggai Kepulauan","authors":"Stela Viviana Tukunan, Inggriani Elim, Wulan D. Kindangen","doi":"10.58784/mbkk.125","DOIUrl":"https://doi.org/10.58784/mbkk.125","url":null,"abstract":"Operational budget serves as a tool for companies to achieve profit or income objectives. Financial control remains a critical concern for both profit-oriented and non-profit organizations. This research aims to analyze and comprehend the realization of operational budgets as a financial control instrument within the context of the Regional Drinking Water Company (PDAM) in Banggai Kepulauan Regency. The data analysis method employed is qualitative descriptive analysis, utilizing data collection techniques including observation, interviews, and documentation. The study delves into the comparison between operational budgets and the actual operational costs realized by PDAM Banggai Kepulauan Regency from 2019 to 2021. Across this period, fluctuations are observed in the percentages of operational budgets that have been realized. In 2019, the actual cost realization reaches 110% of the budget with a 10% variance. Similarly, in 2020, the actual cost realization amounts to 116% of the budget with a 16% variance, and in 2021, the actual cost realization reaches 121% of the budget with a 21% variance. The analysis findings highlight that the most significant cost component is transmission and distribution expenses, consistently exhibiting a high percentage of realization, averaging 130% of the budget. The primary cause of this variance is attributed to the unallocated depreciation costs for transmission and distribution installations, which were absent from the operational plan. Throughout the 2019-2021 period, PDAM Banggai Kepulauan experienced incongruities between budgeted and realized costs, particularly concerning transmission and distribution expenses, resulting in adverse financial impacts.","PeriodicalId":206242,"journal":{"name":"Manajemen Bisnis dan Keuangan Korporat","volume":"341 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140227878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis penerapan akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Tana Toraja 分析问责会计作为成本中心绩效评估工具在塔纳托拉贾地区饮用水公司（PDAM）的应用。

Manajemen Bisnis dan Keuangan Korporat Pub Date : 2024-03-17 DOI: 10.58784/mbkk.122

Eri Novayanti Pala’langan, D. Saerang, Victorina Z. Tirayoh

{"title":"Analisis penerapan akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Tana Toraja","authors":"Eri Novayanti Pala’langan, D. Saerang, Victorina Z. Tirayoh","doi":"10.58784/mbkk.122","DOIUrl":"https://doi.org/10.58784/mbkk.122","url":null,"abstract":"Responsibility accounting is a system that is arranged in such a way according to the nature and activities of the company with the aim that each organizational unit can be accountable for the results of the activities of the unit under its supervision and can be used by the company to assess the performance of managers, especially the cost center. The application of accountability accounting can be said to be good if the conditions of its application are met. The requirements of accountability accounting are organizational structure, budget preparation, classification of controlled and uncontrolled costs, classification of account codes, and accountability reports. The purpose of this study was to determine the application of responsibility accounting in assessing the performance of the cost center at the Regional Drinking Water Company (PDAM) of Tana Toraja Regency. The analysis method used in this research is descriptive method which aims to describe the data that has been collected as it is obtained from the results of interviews and data collected from the company. Based on the results of the study, it shows that the application of accountability accounting in the performance assessment of the cost center at the Regional Drinking Water Company (PDAM) of Tana Toraja Regency is not good enough, because in the company's accountability report there are still costs that are combined into one account that should be classified. The company has also not implemented a clear and firm reward and punishment system.","PeriodicalId":206242,"journal":{"name":"Manajemen Bisnis dan Keuangan Korporat","volume":"182 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140235695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis pengendalian internal persediaan barang dagang di Nehemia Mart Tahuna Nehemia Mart Tahuna 商品库存内部控制分析

Manajemen Bisnis dan Keuangan Korporat Pub Date : 2024-03-07 DOI: 10.58784/mbkk.119

Irene Christina Warouw, D. Saerang, Claudia W. M. Korompis

引用次数: 0

Efisiensi pasar dan mean-reversion di Indonesia 印度尼西亚的市场效率和均值回复

Manajemen Bisnis dan Keuangan Korporat Pub Date : 2024-03-05 DOI: 10.58784/mbkk.114

D. P. Sari, Djeini Maradesa, N. Budiarso

引用次数: 0